Los Angeles daily herald., 1887-07-21
THURSDAY, JULY 81, 1887.
The Assessment Roll and Its
EcccntriciticS.

The Asscssmcnt Roll and Its
Ecccntricitics.
Mr.. Mason has presented his county
assessment roll for 1873 to the Su-
per visors, who are sitting as Il Board
Of Equalization. The total ASSESS
ments for the county amount to $92,-
279, ,666, against $37, $50, $50 for 1867
-an increase of $54,61S,7s6. This is
quite a respectable increase in prop
erty values in one year. 1t is not
perhaps too much to say that property
in Los Angeles county generally has
increased $50 per cent. in value; but
. careful examination OF the roll re-
yeals the fact that the methods
adopted by the Assessor and his dep
uties have followed out no logical rule,
and have in a great range of instances
violated all rule and every dictate of
common sense. The mandate of the
constitution, that Gland OF the same
quality, and similarly situated, shall
be assessed at the same value" has
been altogether disregarded in some
conspicuous cases and in others it has
been construed against the ranch
owners with a vengeance. The Trabuco
ranch, at San Juan. has been reduced
~, 900 from last years assessment,
while lands in the vicinity, in smaller
holdings, have been raised an average
of about 200 per cent On the other
hand, the Laguna ranch has been in
creased from $229, ,240 to $602 900,
Here is an increase OF over 166 per
cent, while the San Joaquin rancho
has been raised only IA per cent. 1t
is only necessary to state these items
10 show the absurd principles that
have obtained in making the assess
ments. But leaving this division of
the subject and coming to another,
We find that the Assessor seems to
have had fixed policy in one respect.
He has studiously advanced to a sting
ing figure all small holdings. Whilst
he has treated such princely properties
rs the Trabuco and Ithe San Joaquin
With a leniency that cannot be ac-
counted for on reasonable principles,
he has raised small parcels of land all
the way from 100 to 1000 per cent.
+ he animus of the assessment would
. ZEN to have been to make the poor
farmer bear the lions share of the
burthen of advance in the value of
lands. Thus he has increased the
entire roll 150 per cent, at the expense
mainly Of the small holdings, whilst
the large ranches, with two or three
exceptions, have been treated with a
tenderness it is impossible to account
for. One of these exceptions is the
Tjera, which has been raised from
5000 to $40, ,250! If there is system,
method OF justice in this, we fail to
zee where it is. 1t is claimed that the
assessment for last year was far under
what it should have been; that if it
h I'd been made on fair principles, the
difference between the present years
roll and last years would not have
been 30 marked; but by no system
OF fair conjecture would the increase
have been over 100 per cent. To
double the tax values of county in
one year is doing pretty well. 1t
would place Los Angeles far ahead OF
any of the other counties i'm her fair
dealing toward the State. But when
this increase is carried so per cent
further by method which weighs
heaviest on those who are the least
able to bear it, we may well ask
whether we are not singled out to pay
more than our share for the whistle?
Yet we mi ght be brought to look with
cOmposure even, upon this kind OF
discrimination, ii the roll in other
respects had been made up in a busi-
ncss-like kind Of way. But we are pre-
sonted with feature which one of the
Supervisors correctly denounces as
Zone of the greatest outrages ever per-
petratei on this community" From
excess of carelessness between seven
and eight million dollars worth of
property IL assessed to unknown
owners" This tremendous schedule
for which owners could not be found
embraces some of the best known and
most valuable properties in this city,
the owners of which could have been
ascer tanned by any painstaking dep
uty in ten minutes. But it is not the
owners of this conspicuous class OF
property who will suffer for such slip
shod way OF assessing. 1t is the thou
sands Of ignorant unknown owners
Who will not know how to find their
propcrty ON the delinquent list who
vim find their lots sold at tax sale.
Mr.. Mason has succeeded admira-
bly, in bringing Los Angeles county up
% the ideas Of the State Board Of
Eauilixati On, quorum Of whose mem-
bsss csmped here for several weeks